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With issues from alcohol duty to growth forecasts under the microscope, the Autumn Budget included significant announcements on a diverse set of issues. Despite these concerns, attention was focused squarely on the Government?s housing proposals.

In an attempt to help first time buyers and boost home ownership, numerous policy changes since 2015 have made it clear that the government is targeting the buy-to-let market and the purchase of second homes.

2016 was certainly a year of Changes, to quote singer/songwriter David Bowie, whose death in January was for many a portent of the tumultuous year ahead in the political and economic spheres.
The three per cent rise in stamp duty on second homes and buy-to-let purchases was greeted with some dismay, particularly as the government's initial consultation had suggested that there could be an exemption for investors buying 15 or more properties.